成唯識論述記 10.445

10.445

述曰：下第二，問答二乘有無餘依。此外人問：若二乘有無餘依涅槃，如何有處說彼非有？即《勝鬘經》說無無餘依故，彼言，世尊：二乘有餘生法不盡，故有生；有餘梵行不成，故不純；事不究竟故，當有所作等，乃至說言去涅槃界遠，是故彼言無無餘依。

The Commentary states: Below is the second part, questions and answers on the two vehicles possessing or lacking [nirvāṇa] without remainder. Here the opponent asks: if the two vehicles possess nirvāṇa without remainder, why is it stated in some places that they do not possess it? That is, the Śrīmālā-sūtra states that they lack [nirvāṇa] without remainder; for it says: "World-Honoured One, because the two vehicles have remaining rebirth-dharmas unexhausted, they still undergo birth; because their remaining pure conduct is uncompleted, it is not unadulterated; because their task is not consummate, they still have work to do," and so on, even stating that they are far from the realm of nirvāṇa; therefore it says they lack [nirvāṇa] without remainder.